The tariff classification of a necklace with cross pendant.

N252848 May 21, 2014 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7117.90 Shawn Glover UPS Trade Management Services, Inc. 2031 S. Centennial Avenue Aiken, SC 29803 RE: The tariff classification of a necklace with cross pendant. Dear Mrs. Glover: In your letter dated April 10, 2014, on behalf of Virgins Saints & Angels (VSA), you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The item is described on the specification worksheet as the Magdalena Mono Necklace-bs-pearl-clear. The necklace consists of four strands: 173, 4mm, pearl glass imitation beads connected to each other via base metal eye pins; four, 4mm glass crystal faceted spheres (imitation diamond gemstones); seven, 6 mm, glass crystal faceted spheres (imitation diamond gemstones); and a pendant cross bearing the Magdalena figure set into a zinc casting. There is one, 4mm glass crystal faceted sphere at each of the four points of the cross, while the seven, 6 mm, glass crystal faceted spheres are placed amongst the strands. Observation of the packaging and specification worksheet indicates that the item is currently manufactured in the United States. Upon inspection of the company provided specification worksheet, three variances are noted: (1) on the 173, 4mm, pearl glass imitation beads connected to each other via base metal eye pins, all individual beads have eye pins running through them with no breakout for the glass versus the metal components, (2) on the 4mm and 6mm glass crystal spheres, all individual spheres are set into zinc casting with no breakout for the glass versus the metal components, (3) the cross pendant is not broken down by its constituent materials. Further, no weight data was furnished on the specification sheet. Never the less, we will review the data in its aggregate condition, in conjunction with visual observations made of the necklace with cross pendant. The specification worksheet indicates that the 173, 4mm, pearl glass imitation beads significantly cost more than the 4mm and 6mm glass crystal spheres, and the zinc casting medallion of the cross. A visual of the jewelry piece indicates that the pearl glass imitation beads dominate by volume over the necklace with dangling cross pendant. It has long been established that the crucifix (cross) has been a religious article that has inspired religious devotion – see United States Customs Court, Panation Trade Co v. United States, 298 F.Supp. 752 (1969). In contemporary Christianity, the cross is a symbol of the atonement and reminds Christians of God’s love in sacrificing his own son for humanity. As the pendant is in the form of a cross, which is symbolic of the crucifixion of Jesus, the decorative and ornamental design of the cross, whether or not with imitation gemstones or pearls, is immaterial. Further, we find that the ornamentation of the necklace does not diminish the significance of the cross to one’s faith in Christianity, or the symbolism of the cross to one’s religious beliefs. Accordingly, we are of the opinion that the cross pendant falls within the meaning of the term religious articles of a purely devotional character. The Magdalena Mono Necklace-bs-pearl-clear is composed of different components (i.e. glass and base metal) and is considered a composite good. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the essential character of the Magdalena Mono Necklace-bs-pearl-clear is imparted by the pearl glass imitation beads, in that the pearl glass imitation beads significantly cost more than the other components, the quantity and volume of beads attracts one’s eye to the necklace, and overall the jewelry piece has the appearance of a pearl necklace with a dangling cross pendant. The applicable subheading for the Magdalena Mono Necklace-bs-pearl-clear will be 7117.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation Jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” In the event that manufacturing of the merchandise concerned is moved abroad and the good was to be imported into the United States, this item would be classified under the subheading for religious articles of a purely devotional character designed to be worn on apparel or carried on or about or attached to the person. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at E-mail address: neil.levy@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division